绿色低碳发展下的企业环保成本状况及变化趋势研究  

Research on the Status and Changing Trend of Enterprise Environmental Protection Costs under Green and Low Carbon Development

作　　者：中国财科院“企业成本”调研“环保成本”专题组 许文 赵大全 滕阳川 刘力菲 Environmental Protection Group of CAFS for Enterprise Cost Research

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2023年第12期21-32,共12页Fiscal Science

摘　　要：加快绿色低碳发展的要求,逐步推动了我国企业环保成本的上升。从污染减排成本看,企业的环境保护税负担较低,但污染治理成本高;从碳减排成本看,企业碳交易成本影响较小,但减排约束将逐渐显现;从应对绿色贸易壁垒的成本看,企业生产和出口成本显著增加,并开始向上游传导。现行相关政策存在着环保税调控作用弱化、碳减排相关政策有待进一步强化等问题,企业应对绿色贸易壁垒也面临多重风险与困难。为此,建议把握好政策的时度效,做好减污、降碳、扩绿与发展的平衡;完善环境保护税制度,继续加大减污调控力度;逐步加大碳减排政策调控力度,稳步推进“双碳”目标实现;企业与政府双轮驱动,积极应对绿色贸易壁垒。The requirement of accelerating green and low-carbon development has gradually pushed up the environmental protection costs of enterprises in China.From the point of view of pollution abatement costs,the burden of environmental protection tax on enterprises is low,but the cost of pollution control is high;from the point of view of carbon abatement costs,the impact of corporate carbon trading costs is relatively small,but emission reduction constraints will gradually emerge;from the point of view of the cost of coping with green trade barriers,the cost of production and export of enterprises has increased significantly,and has begun to be transmitted to the upper reaches.Existing relevant policies have problems including the regulatory role fo the environmental protection tax is weakening,policies concerning the carbon emission reduction should be further strenghened and enterprises are facing multiple risks and challenges dealing with the green trade barriers.To this end,it is recommended to grasp the timing and effectiveness of the policy,and do a good job of balancing pollution reduction,carbon reduction,green expansion and development;improve the environmental protection tax system,and continue to increase the pollution reduction and regulation;gradually increase the carbon emission reduction policy and regulation,and steadily push forward the realization of the dual-carbon goal;and the enterprises and the government are driven by the two-wheel drive,and actively respond to the green trade barriers.

关 键 词：环保成本 污染减排成本 碳减排成本 绿色贸易壁垒 

分 类 号：F124[经济管理—世界经济]